RFB (Receita Federal do Brasil)
🔐 Texto de apoio
Text I
Trust is what auditors sell. They review the accuracy, adequacy or propriety of other people’s work. Financial statement audits are prepared for the owners of a company and presented publically to provide assurance to the market and the wider public. Public service audits are presented to governing bodies and, in some cases, directly to parliament. It is the independent scepticism of the auditor that allows shareholders and the public to be confident that they are being given a true and fair account of the organisation in question. The auditor’s signature pledges his or her reputational capital so that the audited body’s public statements can be trusted. […] Given the fundamental importance of trust, should auditors not then feel immensely valuable in the context of declining trust? Not so. Among our interviewees, a consensus emerged that the audit profession is under-producing trust at a critical time. One aspect of the problem is the quietness of audit: it is a profession that literally goes about its work behind the scenes. The face and processes of the auditor are rarely seen in the organisations they scrutinise, and relatively rarely in the outside world. Yet, if we listen to the mounting evidence of the importance of social capital, we know that frequent and reliable contacts between groups are important to strengthening and expanding trust. So what can be done? Our research suggests that more frequent dialogue with audit committees and a more ambitious outward facing role for the sector’s leadership would be welcome. But we think more is needed. Audit for the 21st century should be understood and designed as primarily a confidence building process within the audited organisation and across its stakeholders. If the audit is a way of ensuring the client’s accountability, much more needs to be done to make the audit itself exemplary in its openness and inclusiveness. Instead of an audit report being a trust-producing product, the audit process could become a trust-producing practice in which the auditor uses his or her position as a trusted intermediary to broker rigorous learning across all dimensions of the organisation and its stakeholders. The views of investors, staff, suppliers and customers could routinely be considered, as could questions from the general public; online technologies offer numerous opportunities to inform, involve and invite. From being a service that consists almost exclusively of external investigation by a warranted professional, auditing needs to become more co-productive, with the auditor’s role expanding to include that of an expert convenor who is willing to share the tools of enquiry. Audit could move from ‘black box’ to ‘glass box’. But the profession will still struggle to secure trust unless it can stake a stronger claim to supporting improvement. Does it increase the economic, social or environmental value of the organisations it reviews? It is one thing to believe in the accuracy of a financial statement audit, but it is another thing to believe in its utility.
🔗 Texto adaptado de:
🔗 https://auditfutures.net/pdf/AuditFutures-RSA-EnlighteningProfessions.pdf.
QUESTÃO
“Unless” in “unless it can stake a stronger claim to supporting improvement” (7th paragraph) introduces a(n)
plea.
averral.
account.
foresight.
condition.
📝 Resolução Comentada – Questão 19
🧠 Palavras-chave
A questão pergunta qual ideia é introduzida pelo conectivo unless na frase:
...the profession will still struggle to secure trust unless it can stake a stronger claim to supporting improvement.
O conectivo unless equivale a:
unless = if not unless = except if
Portanto, ele estabelece uma condição necessária para que algo aconteça.
without condition → struggle continues condition satisfied → situation improves
(A) ❌ plea
Plea significa apelo ou súplica.
Não corresponde à função gramatical de unless.
(B) ❌ averral
Averral significa declaração ou afirmação.
Não há ideia de afirmação na estrutura.
(C) ❌ account
Account pode significar relato, explicação ou prestação de contas.
Não é a relação expressa pelo conectivo.
(D) ❌ foresight
Foresight significa previsão ou visão de futuro.
A frase não expressa antecipação de eventos.
(E) ✅ condition
Correta.
Unless introduz uma condição.
unless = if not if condition is not met → trust problem remains if condition is met → trust can be strengthened
Toda a estrutura depende do cumprimento de uma condição específica.
- Unless é um conectivo condicional.
- Seu equivalente operacional é "if not".
- A frase estabelece um requisito para que a profissão conquiste mais confiança.
- Logo, a relação expressa é de condição.
Chunk family:
- unless
- if not
- provided that
- on condition that
- condition
Gabarito Oficial: E
unless = if not condition → consequence
O núcleo da questão não está no conteúdo temático do texto, mas na função lógica desempenhada pelo conectivo destacado dentro da estrutura argumentativa.
unless X = if not X = condition
Sempre que aparecerem conectores como unless, provided that, as long as e on condition that, a banca costuma explorar relações condicionais.
unless → condition because → cause therefore → result however → contrast
O reconhecimento rápido dessas relações economiza tempo e evita traduções desnecessárias.
📚 Corpus Awareness B3GE™:
Em Reading Comprehension da FGV, conectivos funcionam como marcadores de arquitetura textual. Questões envolvendo unless, despite, although, whereas, therefore e moreover normalmente avaliam a capacidade de identificar relações lógicas entre ideias, e não simplesmente traduzir palavras isoladas.